Beiträge zur Renten-, Kranken- und Pflegeversicherung werden nach Ablauf des Jahres im Rahmen der Steuerveranlagung als Sonderausgaben abgezogen. Doch bei Arbeitnehmern werden diese Beiträge auch schon während des Jahres vom Arbeitgeber beim monatlichen Lohnsteuerabzug steuermindernd berücksichtigt. Durch die so genannte Vorsorgepauschale wird der Steuerabzug geringer und das Nettogehalt höher. Hier erfahren Sie die Einzelheiten zur Vorsorgepauschale.

1. Vorsorgepauschale in der Steuerveranlagung

Xxx xxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx.xxxxxxXxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxxxx xxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx. Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxx xxx XXxXx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx x xxxx xxx xxx x xxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxx xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxxx

  • xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxx.
  • xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxx xxx Xxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx.

Xx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx Xxxxx xxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxx xxxxx xxxx xxxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxxxxxxx

  • xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxx,
  • xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxx x xxx xx XXxXx,
  • xxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxx., xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxx.

XXXXXXX: Xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx XxxxxxxxXxxxxxxxxx xxx xx XxxxxxxXxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxx xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx.

2. Vorsorgepauschale im Lohnsteuerabzugsverfahren

Xxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx Xxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx xxxx xxxxx xxxxxxxx.

Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx Xxxx xxxxxxxxxxx. Xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxx xx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxx. x Xxxx x Xx. x xxx Xxx. x XXxXx.

Xxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxx xxx. Xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xx xxx Xxxxxxxxxxxxx X, XX, XX xxx XX xxx xxxxxxxxxx x.xxx XXX xx xxx Xxxxxxxxxxxx XXX xxxxxxxxxx xxxxxx Xxxxx xxx.

XXXXXXX: Xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx.

Xxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx Xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

  • Xxxxx xxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxx xxxx, xxx xxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx.
  • Xxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxx xxxx, xx xx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx.
  • Xxx xxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxx xxx xxxxxx xxxx xx Xxxxxxxxxxxx X xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxx XX xxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxx xxxxxx. Xxx Xxxxx xxxx xxx, xxxx xxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xx Xxxxxxxxxxxx XX xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.
  • Xxxxxx xxx xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx XXX xxxxx xxxx xxxxxxxxxx.

Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxx. Xxx xxx Xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xx xxxxxxxxx Xxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxx Xxxxx xxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxxxxxxx xxxx, xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxx, xxxxxxxxx.

  • Xxxxxxxxxxxxxxxx, xxxxxxxxxxxx Xxxxxxxxxxx, xxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxx xxxxxx xxx xxxxxxxxxx.
  • Xxx Xxxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, x. X. Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xx Xxx. x Xx. x XXxXx.
  • Xxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx Xxxxxxx.
  • Xxx Xxxxxxxxxxx xxxxxx x xxxxxx xxx xxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxx.
  • Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx
    xx xxx Xxxxxxxxxxxxxxxxxx:xxxxxx
    • xx Xxxxx xxxx: xx.xxx XXX xXxxxx xxx xx.xxx XXX xXxxx
    • xx Xxxxx xxxx: xx.xxx XXX xXxxxx xxx xx.xxx XXX xXxxx
    • xx Xxxxx xxxx: xx.xxx XXX xXxxxx xxx xx.xxx XXX xXxxx
    • xx Xxxxx xxxx: xx.xxx XXX xXxxxx xxx xx.xxx XXX xXxxx
      Xxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx Xxxx xxxx.
  • xx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx:
    • xx Xxxxx xxxx: xx.xxx XXX xXxxx xxx Xxxx
    • xx Xxxxx xxxx: xx.xxx XXX xXxxx xxx Xxxx
    • xx Xxxxx xxxx: xx.xxx XXX xXxxx xxx Xxxx
    • xx Xxxxx xxxx: xx.xxx XXX xXxxx xxx Xxxx
  • Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxx xxx xxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx.

a) Wie sich die Vorsorgepauschale zusammensetzt

Xxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx:

xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx

xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx
xxxx xxx Xxxxxxxxxxxxxxxxxx

xxx Xxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx

xxx.

XxxxxxxxXxxxxxxxxxxxxxxxx

xxxxxx xx

xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx

Xx Xxxxx xxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx x xxxxxxxxx xxx xx xxxxx Xxxxxxxxx x Xxxxxxxxxxxxx xxxx, xx Xxxxx xxxx xxxx xx x, xx Xxxxx xxxx xxxx xx x, xx Xxxxx xxxx xxxxxxxx xx x xxx. xxx xxx Xxx. x XXxXx. Xx xxxx x xxx xxxxx xxxx xxx xxxxxxxxx xxxxxxx xx xxxx x xxxxxx xxx x xxxxxxxxx.

XXXXXXX: Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxx xxxx xxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx. xx xxx Xxx. x XXxX xxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxxxxxxxxx xxxx xx xxx x xx xxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx

  • xx Xxxxx xxxx: xxx xx xx.xxx XXX xXxxxx xxx xx.xxx XXX xXxxx
  • xx Xxxxx xxxx: xxx xx xx.xxx XXX xXxxxx xxx xx.xxx XXX xXxxx
  • xx Xxxxx xxxx: xxx xx xx.xxx XXX xXxxxx xxx xx.xxx XXX xXxxx
  • xx Xxxxx xxxx: xxx xx xx.xxx XXX xXxxxx xxx xx.xxx XXX xXxxx

Xxx Xxxxxxxxxx xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx

  • Xxxxxxx,
  • xxxxxxxxxxxxxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxxxx XxxX,
  • Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx,
  • xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxx. x XXX XX xx xxxxxxxxxx xxx,
  • Xxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx x.X.x. xx xx Xxx. x Xxxx x Xx. x XXxX xxxxxxxx xXxxxxxxxxxxxxxxxx,
  • xxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxx xxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx,
  • xxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxx xx x Xxx. x Xx. x XXX XXx,
  • xxxxxxx Xxxxxxxxxxxxx, xxx xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xxxxx xx.X. xxx Xxxxxxxxxxxx xxxx xxx xxxxxxx Xxxxxxxxx.
  • Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxx, x.X. xxx xxxxx Xxxxxxxxxx xxxxx xxx XXX.

xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

Xxxxxxxxx xxxx xxx Xxxxxxxxxx xx Xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx. xXxx xxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxx xxx Xxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx

  • xx Xxxxx xxxx:xxxxxxxx,x x, xxxxx Xxxxxxxxxxxxxxxxxx x,x x x xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x,x x
  • xx Xxxxx xxxx:xxxxxxxx,x x, xxxxx Xxxxxxxxxxxxxxxxxx x,x x x xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x,xx x
  • xx Xxxxx xxxx:xxxxxxxx,x x, xxxxx Xxxxxxxxxxxxxxxxxx x,x x x xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x,x x
  • xx Xxxxx xxxx:xxxxxxxx,x x, xxxxx Xxxxxxxxxxxxxxxxxx x,x x x xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x,xx x

Xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx.xxxxxx

Xxxxxxx: Xx xxx x.x.xxxx xxxxxxx xxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx XXxXxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx, xx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxx Xxx. x Xxxx x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxx xxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx" xxx xx.xx.xxxxx. Xx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxx xxxx xxxxxxxxxxxxx xxxxxx xxx, xxxx xxx. xxxxxx xxxxx xx xxxxx xxxx xxxxxxxxxxxxx xxxx xx xxxx xxxxxxxxx xxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxx

  • xx Xxxxx xxxx: xxx xx xx.xxx XXX xXxxx xxx Xxxx
  • xx Xxxxx xxxx: xxx xx xx.xxx XXX xXxxx xxx Xxxx
  • xx Xxxxx xxxx: xxx xx xx.xxx XXX xXxxx xxx Xxxx
  • xx Xxxxx xxxx: xxx xx xx.xxx XXX xXxxx xxx Xxxx

Xxx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxxxxxxxx, xx xxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxxx xxx, xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxx, xxxxxxxxxxx Xxxxxxxxxxxxxx xXxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxx xXxxxxxxxxxxxx.

xxx Xxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx

Xxxxxxxxx xxxx xxx Xxxxxxxxxx xx xxx Xxxxx xxx Xxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxx xxx xxx Xxxxx XXXxXX xxxxxxxxx.

Xxxxxx Xxxxxxxxxx xxxx xxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxxxx xx xxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx, xx xxx xxxxxx xxxxxxxxxxxx Xxxxxxx, XxxXxXxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx Xxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx xxxx xxxx xxxxxx xxxx, xxxxxxx xxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxxxxxxxx Xxxxxx, xxxx xxx Xxx Xxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxx. Xxxx Xxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxx, xxxxx xxxx Xxxxxxxxx xxxx xxx xxxxxx xxxxxxxxxxxx Xxxxxx.

XXXXXXX: Xxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxx xxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxx xx

XXXXXXX: Xxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxx, xxxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx, xxxx Xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxx xxx Xxx. x Xx. xx XXxX xxxxx.

Xx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx xxx Xxxxxxx xxxxxx, xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x Xxxx x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

b) Die Mindestvorsorgepauschale

Xxx xxx Xxxxxxxxxx xxxx xxx xxxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx XXxXX xx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxx Xxx. x Xxxx x Xx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxx:
x xx Xxxxxxxxxxxx X, XX, XX, X, XX: xx x xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX,
x xx Xxxxxxxxxxxx XXX: xx x xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX.

Xxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxx xx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx, x. X.

  • xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx,
  • xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx.

XXXXXXX: Xxxx xxx xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx, xx xxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx.xxxxxx

c) Berechnung der Vorsorgepauschale

Xx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxx

Xxxxxxxxxxxxxxxxxx:

xxxxxx

xxxxxx

Xxxxxxxxxxx, xxx.xx.xxx XXX x xx.xxx XXXxx

............. XXX

xxxxxx

xxxxxx

Xxxxx Xxxxxxxxxxxxxxxxxx x,xx x

............. XXX

xxxxxx

xx xxxxxxxxxxxxxxxx xx xxxx: xxx x

............. XXX

........... XXX

Xxxxxxxxxxxxxxxxxxx:

xxxxxx

xxxxxx

Xxxxxxxxxxx, xxx. xx.xxx XXXxx

............. XXX

xxxxxx

xxxxxx

Xxxxx Xxxxxxxxxxxxxxxxxx

x,x x xxxxxxxxxxxxx Xxxxxxxxxxxxx x x,xx x xxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx

xxxxxx

............. XXX

Xxxxxxxxxxxxxxxxxx:

xxxxxx

Xxxxxxxxxxx, xxx. xx.xxx XXXxx

............. XXX

xxxxxx

xxxxxx

Xxxxx Xxxxxxxxxxxxxxxxxx ... x xx

x ............. XXX

xxxxxx

Xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxx ... x xx

x ............. XXX

xxx Xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx

x ............. XXX

Xxxxxxxxxxxxxxxxxxxxxxxx xxxx XX x XX:

xxxxxx

Xxxxxxxxxxx, xxx. xx.xxx XXXxx

............. XXX

xxxxxx

xxx

Xxxxx xx x

............. XXX

xxx

Xxxxxxxxxxxxx: x.xxx XXX x x.xxx XXX xx Xxxx. XXX

............. XXX

xxx

Xxxxxxxxxxxxxxxxxxxxxxxx: Xxx xxxxxxxxxx Xxxxxx xxx xxx xxx xxx

............. XXX

Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: Xxx xxxxxxx Xxxxxx xxx xxx xxx xxx

xxxxxx

x .......... XXX

Xxxxxxxxxxxxxxxxx xxxx

x .......... XXX

xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

xx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxx, xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx Xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx.

xx Xxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx:

Xx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx.x.xxxx x xx.x.xxxxx

Xxxxxxxxxxxxxxxxxxxxxxxxxx

xxxx Xxxxxx

xxxx Xxxxxxxxxx

xxxxxxxxx

xx Xxxxxxx

xxxxxxxxx

xx Xxxxxxx

Xxxxxxxxxxxx

x Xxxxxx Xxxxxxxxxxxx

x Xxxxxx Xxxxxxxxxxx

x,xx x

x,xxx x

x,xxx x

x,xx x

x,xxx x

x,xxx x

x,xx x

x,xxx x

x,xxx x

x,xx x

x,xxx x

x,xxx x

xxxxxx

Xx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx x.x.xxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxx

xxxxxx

xxxxxx

Xxxxxxxxxxxx

xxxxxxxxx

xx Xxxxxxx

XXxXxxxxx

XXxXxxxxx

XXxXxxxxx

XXxXxxxxx

x xxxx Xxxxxx

x xxx x Xxxx

x xxx x Xxxxxxx

x xxx x Xxxxxxx

x xxx x Xxxxxxx

x xxx x xxx xxxx Xxxxxxx

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

x,xx x

Xx xxx x.x.xxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxx. x Xxxx x Xx. xx XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx" xxx xx.xx.xxxxx.

d) Keine Günstigerprüfung mehr mit der Regelung 2004

Xxxxxx xxxxxxx xxxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxxx xxx xxx Xxx. x Xxxx x x.X.x. xx xxx Xxx. x XXxX xxxxx.

Xxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxx xxx xxxx xxxxxxx xxxxxx xxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xx xxxx xxxxxxx xxxxxxxxxx xxx. Xx xxxx xx xxxxxxxxxxx xxxx, xxxx xxx xxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxx xx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xx Xxx. xx XXxXx.

e) Einkommensteuervorauszahlungen

Xxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxxxx xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

f) Sonderausgaben-Pauschbetrag

Xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxx xx XXX xxxx xx xxxx xxxx xx xxx Xxxxxxxxxxxxxxxx X xxxxxxxxxxxxxxx xxx xxxxxx xx Xxxxxxxxxxxx XXX xxxxx xxxx xxxxxxxxxx. Xxxx xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx. Xxxxxxxxx xxxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx XX xxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.

g) Lohnsteuer-Jahresausgleich durch den Arbeitgeber

Xxx Xxxxxxxxxxx xxxx xx Xxxxxxxxxx xxxxx XxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxx xxxxxx xxxxxxxxxxxxxx xxx xxx Xx. x XXxXx, xxxx

  • xxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx: xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xXxxx xxxx Xxxx xxxxxxxx xxxx
  • xxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx: xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx.

3. Pflicht zur Abgabe einer Steuererklärung wegen Vorsorgepauschale?

Xx xxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxx, xxxxxxxxxx x.xxx XXX xxx. x.xxx XXX xxx Xxxxxxxxxxxx XXXx xxxxxxxxxx xxxx. Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx xxxxxxxxx, xxxxxxx xx xxxxxx xxx xxxx xxxxxxxxxxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

Xxx xxxx xx xxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx. Xxxx xxxxxxxx

  • Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxxxx,
  • Xxxxxxxxxxxx, xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx,
  • Xxxxxxxxxxxx, xxx xxxxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxx, x. X. Xxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxx, Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx.
  • Xxxxxxxxxxxx, xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx.xxxxxx

Xxxxxx xxxxxxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxx xxx xxx xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx.

Xx xxxx xxxxxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xXxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxx xxx xx.xxx XXXx xxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxx. x Xx. x XXxXx xx xx Xxx. xxx XXxX, xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx.

Xxxx xxxxxxxxxxxxxx: Xxxxxxxxxxxx xxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx xx.xxx XXX xxx.xxxxxxxx.xxx XXX xxxx xxx xxx Xxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxxx xx

  • xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xx xxxx xxx xxx xx Xxx. x Xx. x XXxXx xxxx
  • xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xx Xxx. x Xx. x XXxXx.

Xxx Xxxxxxxxxxxxxxxxx xxxxxx

  • xx Xxxxx xxxx xxx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx,
  • xx Xxxxx xxxx xxx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx.
  • xx Xxxxx xxxx xxx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx.
  • xx Xxxxx xxxx xxx xx.xxx XXX xxx Xxxxxxx xxx xx.xxx XXX xxx Xxxxxxxxxxxxx.

Xx xxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx, xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, XxxxxxxxxxxxxXxxxxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx. Xxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxxxxx xxx xx Xxx. x Xx. x xxx x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxxxxxxxxxx" xxx x.xx.xxxxx.

XXXXXXX: Xxx xxxx Xxxxxxxxx xxxxxx xx Xxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxx.xxx XXX x x.xxx XXX x xx XXXx. Xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xx xx.xxx XXX. Xxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx xxxx xxx xxxxx Xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxx, xxxx xxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxx Xxx xxx x.x. Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx, xxxxxxx Xxx xxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxx xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx, xxxxxxx Xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx.

4. Vorsorgepauschale bei Auslandsbeschäftigten

Xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx Xxx Xxxxx xxxxxx xxxx xxxx xxxxxxxxxxxxx xxx xxx XXxXx xxx xxxxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx.

Teilbetrag für die Rentenversicherung

Xxxxxxx xxx Xxxxxxxxxxxxx, Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxx Xxxxxxx x xxxxxxxxx xxxxxxxxx x xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxx xxxx.

Teilbetrag für eine Kranken- und Pflegeversicherung

Xxx Xxxxxxxxxx xxx xxx xx xxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx. xx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

Sozialversicherungspflicht in Deutschland und parallel in einem anderen Staat

Xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xxx xxxxxxxx xx xxxxx xxxxxxx Xxxxx xxxxxxxxxxxxx Xxxxxx xxx xxx. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx, xxxx xxxxxxx Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxx xxxx. Xxxxxxxxxxxxx Xxxxxxxxx xxxxxxx xxx. xxx xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxx.

Lohnsteuerbescheinigung

Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxxxxxx xxxxxx, xxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx xXxx. xx, xxx. Xxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXx. xxx xxxx xxxx xxxxxxxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxx. xx, xxx xx xxxxxxxxx. Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xXx. xxx xxxx xxxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxx: Xxxxxxxxx xx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx.xxxxxx